Reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 15 May 2006 — Stadtgemeinde Frohnleiten und Gemeindebetriebe Frohnleiten GmbH v Bundesminister für Land-und Forstwirtschaft, Umwelt und Wasserwirtschaft

(Case C-221/06)

(2006/C 178/35)

Language of the case: German

Referring court

Verwaltungsgerichtshof

Parties to the main proceedings

Applicants: Stadtgemeinde Frohnleiten und Gemeindebetriebe Frohnleiten GmbH

Defendant: Bundesminister für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft

Question referred

Do Articles 10 EC, 12 EC, 23 EC, 25 EC, 49 EC or 90 EC preclude a national tax provision which makes the deposit of waste at a waste disposal site subject to a tax (Altlastenbeitrag; disused hazardous site levy), but provides for exemption from that tax for the deposit of waste which demonstrably derives from the safeguarding or rehabilitation of contaminated sites (potentially hazardous sites or disused hazardous sites) if the sites (potentially hazardous sites or disused hazardous sites) are entered in official registers provided for by law (Verdachtsflächenkataster; register of potentially hazardous sites, or Altlastenatlas; disused hazardous sites register), and only sites in Austria may be entered in those registers, with the result that the tax exemption is also possible only in respect of the deposit of waste which originates from potentially hazardous sites or disused hazardous sites located in Austria?